https://www.taxtmi.com/caselaws?id=99389 The Tribunal upheld the duty demand and penalty imposed by the Commissioner of Central Excise, Pune on Computers and Components manufactured by the appellants. The goods did not qualify for exemption under Notification No. 167/71 as they were not produced during research activities in a Scientific, Educational, or Research Institute. The extended period of limitation was invoked due to the appellants' failure to comply with registration and licensing requirements, indicating an intention to evade payment. The assessable value for duty calculation was determined as the cum-duty price, and the penalty imposed was reduced to Rs. 25,000 considering the appellants' status as a Government organization. en-us Mon, 18 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:44:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99389 The Tribunal upheld the duty demand and penalty imposed by the Commissioner of Central Excise, Pune on Computers and Components manufactured by the appellants. The goods did not qualify for exemption under Notification No. 167/71 as they were not produced during research activities in a Scientific, Educational, or Research Institute. The extended period of limitation was invoked due to the appellants' failure to comply with registration and licensing requirements, indicating an intention to evade payment. The assessable value for duty calculation was determined as the cum-duty price, and the penalty imposed was reduced to Rs. 25,000 considering the appellants' status as a Government organization. Case-Laws Central Excise Mon, 18 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99389